Paragraph 75 I1

in subsection (3) omit “(see section 102)”;

in subsection (5)(a) omit “(see section 103(1))”; and

at the end insert—

“(7)

In this section “the Tribunal”, in relation to any reference under subsection (3), means—

(a)

the First-tier Tribunal, in any case where it is determined by or under Tribunal Procedure Rules that the First-tier Tribunal is to hear the reference;

(b)

the Upper Tribunal, in any other case.”.